Required information (The following information applies to the questions displayed below.) 3 of 4 The following information is available for Lock-Tite Company, which produces special-order security products and uses a job order costing system. April 30 May 31 Sped $ $ 28,000 9,800 63,000 45,000 18,600 34,800 Inventories Raw materials Work in process Finished goods Activities and information for May Raw materials purchases (paid with cash) Factory payroll (paid with cash) Factory overhead Indirect materials Indirect labor Other overhead costs Sales (received in cash) Predetermined overhead rate based on direct labor cost 180,000 150,000 Fook 15,000 34,500 111,000 1,700,000 55% int rint 1. Direct labor usage. 2. Indirect labor usage. 3. Total payroll paid in cash. Prepare journal entries for the above transactions for the month of May. View transaction list Journal entry worksheet A B C > Record the entry for direct labor usage. Note: Enter debits before credits. Transaction General Journal Debit Credit 1 Record entry Clear entry View general Journal Journal entry worksheet Record the entry for indirect labor usage. Note: Enter debits before credits. General Journal Debit Credit Transaction 2 Record entry Clear entry View general Journal Journal entry worksheet oped Record the entry for the cash payment of total factory payroll. ook Note: Enter debits before credits. int Transaction General Journal Debit Credit rint Record entry Clear entry View general Journal